Foreign exchange outflow tax and foreign investment in developing countries [Impuesto a la salida de divisas e inversión extranjera en países en desarrollo]
DOI:
https://doi.org/10.62574/rmpi.v4iespecial.118Keywords:
foreign exchange, international monetary systems, taxationAbstract
The objective of the research is to analyse the strategies, challenges and opportunities linked to the implementation of DME in developing nations. A descriptive review was conducted. The foreign exchange outflow tax (FET) has emerged as a fiscal tool adopted by several countries to control capital outflows and reduce foreign exchange flight. Tailoring tax policies to key sectors, such as technology and renewable energy, is proposed to attract investment and modernise the economic structure. The needs for effective tax strategies in developing countries highlight the importance of incentives to retain capital and stimulate economic growth. The analysis reveals that adaptability, diversification and strategic focus, together with bureaucratic simplification, are essential to establish fiscal policies that promote investment and sustainable development.
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